KPMG professionals discuss survey results of insurance entities issuing long-duration contracts and operational considerations of implementing ASU 2018-12, Long-duration contracts.
- Insurance entities within the scope of ASC 944 that issue long-duration contracts
- Not applicable to policyholders of long-duration contracts
- Not applicable to non-insurance entities
- Results of surveys performed: Insurance entities implementing ASU 2018-12, Long-duration contracts
- Business and operational challenges associated with implementation, including data, processes and internal controls
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